A Retail Building Used in the Business of a Sole

Multiple Choice

A retail building used in the business of a sole proprietor is sold on March 10,2014,for $342,000.The building was acquired in 2004 for $400,000 and straight-line depreciation of $104,000 had been taken on the building.What is the maximum unrecaptured § 1250 gain from the disposition of this building?

A) $400,000
B) $322,000
C) $104,000
D) $26,000
E) None of these